Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

For centuries it was a crime to be without work or an income in Sweden. Those breaching this law were called vagrants and could be sentenced to forced labor. They stood outside of society in many ways as they were being criminalized. Society's view of them becomes clear by the laws enacted against vagrancy. The investigations that were made in creating the laws do not only say something about society's view of vagrancy, but something about the society itself.In Sweden we have a unique collection of investigations and referrals that are public records through Freedom of the Press.

Diabetes mellitus type 2 and chronic obstructive pulmonary diseases (COPD) are two of the most common diseases in the world and the amount are increasing. The treatments of these diseases are self care and a change of lifestyle. For this to be successful there is a need for the person to have knowledge about the diseases and a motivation for making changes in his or her lifestyle. Most of this information is given by the district nurse at the health centre. It is important to get a better knowledge of these persons experiences and how they used the information given to them.

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

What happens when historical theories are used as evidence in a trial? Is it possible for historians to use their own scientific tools when acting as participants in a juridical process? And how do judges deal with historical evidence? The aim of this study is to answer these questions by analyzing a specific trial, known as ?Härjedalsmålet?. Härjedalsmålet was a court case about the Sami people?s right to let their reindeer graze on private property grounds in Härjedalen during the winter season. Their claim to this right was based on prescription of time immemorial.

The results and the analysis of this essay are based on an empirical study of women groups in Babati District in Tanzania from 2005. The study has shown that the reason for women in Babati to organize themselves is to overcome traditional and structural obstacles that restrict women?s economical integration. Through the creation of social networks and a common source of income within the group, women are trying to strengthen their position within the household and in society. The significance of empowerment on an individual level is the sense of abilities in everyday life and the feeling of increased options.Social mobilization means that individuals come together and with united strengths and according to a common interest are trying to fulfil articulated goals.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

This thesis represents my individual final research in Societal Risk Management. The aim of the study is to research whether the method called Responsible Beverage Serving has had the desired effect of diminished alcohol-related violence in Karlstad City, after its implementation into the ordinary operational agenda for Karlstad district in the county of Wermland. According to the method, the alcohol-related damages as well as alcohol-related violence in a society can be reduced by refusing to serve minors and clients who are excessively intoxicated.In order to be able to reach the aim of the thesis, the subsequent questions must be answered;Has excessive drinking reduced in the bars and clubs in Karlstad City?Has it become more difficult for minors to be served alcohol in the bars and clubs in Karlstad City?Has the police reported amount of assaults outdoors diminished regarding the alcohol-related violence in Karlstad City?This research is an intervention study and uses a quasi-experimental design. The intervention itself is the method called Responsible Beverage Serving.

In the society there is different kind of people that belongs to different groups. The different groups that people belong to are depending on where you live, grow up, ethnic group, level of education and which economic standard you have. The subject of our composition is about children and teenager growth environment and about what society they belong to and how it affects their possibility to exercise. Our composition is built from the question: Are there any differences connected to exercise in an association compared to spontaneous exercise based on economic standard and what district of the city you live? To be able to find an answer to our question we have chosen to concentrate on three districts in the city of Helsingborg.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

The purpose of the essay is to examine the views on sexuality that guide the Swedish Migration board and court?s judgments and decisions in asylum cases. The essay investigates seven cases from the Swedish Migration court regarding asylum seekers from seven different countries seeking protection in Sweden due to their sexuality and/or gender identity. By applying discourse analysis, along with the theoretical perspectives of Judith Butler and the postcolonial critique of Chandra Talpade Mohanty, the essay discuss what kind of criteria and/or practice is demanded of the asylum seekers to be rendered as trustworthy. The essay concludes that the asylum seekers are considered untrustworthy by the migration authorities when not acting according to a (hetero)normative sexuality.

The purpose of this study is to achieve a greater understanding of the perception of the use of Special Educational Needs Coordinators? (SENCOs?) competence in school. The informants of this study are the director of the school district, two principals and six teachers in two schools in a municipality in Sweden. The method used for this study is qualitative interviews, and the results have been analyzed using perspectives on special education. The results show that the director of the school district has one ideal view of SENCOs working close to the principals with supervision of teachers, school development, administrative tasks etc.

 This essay aim to clear the regulations that adjusts the use of non-compete clauses in contracts of employement. The historical developement shows tendencies that more employees have contracts that includes non-compete clauses. This developement does not always correspond with what is allowed concerning these clauses. Non-compete clauses is adjusted by the regulations in the collective agreement known as the agreement of 1969. The agreement has also been accepted outside its regular field of application.